2021 (3) TMI 1227 - AT - Customs

Condonation of delay in filing appeal - appeal dismissed as time barred in terms of Section 85(3) of the Finance Act 1944 - date of filing of writ petitions had not been provided by the Ld. counsel for the appellants - HELD THAT - It is a fact on record that the order of the Hon ble High Court was passed the order on 28.03.2018 and thereafter till 4 months no application for providing certified copy of the order by Hon ble High Court and after receiving the certified copy also the appellants have filed appeals after more than 15 days of the receipt of their order. In these Circumstances as the hands of the Ld. Commissioner (Appeals) are tight with the law in terms of Section 85(3) of the Finance Act 1994 therefore if it is considered that the time consumed by the appellants before the Hon ble High Court is to be excluded than also appeals have been filed before the Ld. Commissioner (Appeals) beyond the time limit prescribed in statute. The appeals filed by the the appellants are highly time barred - Appeal dismissed.

Summary

Issues:
Appeal against dismissal of appeals as time-barred under Section 85(3) of the Finance Act, 1994.

Analysis:
The appellants challenged the impugned orders dismissing their appeals as time-barred by the Ld. Commissioner (Appeals). The adjudication order was issued on 27.01.2017, and subsequently, the Hon'ble High Court disposed off their writ petition on 28.03.2018. The appellants applied for the certified copy of the High Court's order on 26.07.2018, received it on 27.07.2018, and filed the appeals on 14.08.2018. The Ld. Commissioner (Appeals) dismissed the appeals citing Section 85(3) of the Finance Act, 1994, which requires aggrieved parties to appeal within 60 days of receiving the adjudication order, extendable by 30 days with valid reasons for delay.

The Tribunal noted that the appellants did not provide the date of filing the writ petitions before the High Court. Despite the High Court's order on 28.03.2018, there was a delay of 4 months in applying for the certified copy. Even after receiving the certified copy, the appellants filed the appeals more than 15 days after receipt. The Tribunal emphasized that the Ld. Commissioner (Appeals) is bound by the law under Section 85(3) of the Finance Act, 1994. Even if the time spent before the High Court is excluded, the appeals were filed beyond the statutory time limit, rendering them highly time-barred.

Consequently, the Tribunal found no fault in the impugned order and dismissed the appeals filed by the appellants. The decision was made based on the strict adherence to the statutory time limits prescribed under the Finance Act, 1994, and the failure of the appellants to meet those deadlines despite the circumstances surrounding their appeal process.